ࡱ> ; RLbjbjȝȝshh l l 8TDDZZZZjjj$g!$8-jH"jjjZZEDDDjZZXDjDDDZ+LRDD[0DU$U$DU$DjjDjjjjj4jjjjjjjU$jjjjjjjjjl b : -NWS"~?el'Yf[ zYef['Y~ Course Syllabus of Zhongnan University of Economics and Law Course Title: Research on Accounting and Auditing StandardsCourse Code31113034Semester3Teaching Hours32Credits2PrerequisitesResearch on theory and practice of auditingInstructor InformationNameNie Manman/Yang FanEmail1105227714@qq.com/ teacheryangfan@126.comInstituteSchool of Accounting and FinanceApplicable ObjectInternational StudentsCourse Objectives The objective of this course is to help the students to understand and grasp the following: (a) the nature and background information of auditing standards; (b) the reasons for the convergence of international auditing standards and the development of auditing standards in China; (c) the new changes of auditing standards and the impacts on audit practice, including audit reporting standards, independence requirements and quality management system. (d) the hot topics about auditing standards and the relevant literatures. Course Description This course includes the following: (a) the background of auding standards (e.g. the role, structure and development process of auditing standards); (b) the convergence of international auditing standards (e.g. reasons for convergence, advantages and disadvantages of convergence, development of Chinese Auditing Standards); (c) independence requirements in ethical standards (e.g. essential terms relating to independence, threats and safeguards to independence and classic cases analysis); (d) the latest audit reporting standards (e.g. the meaning of key audit matters, how to determine and disclose key audit matter in audit report, and the economic consequence of the disclosure of key audit matters); (e) the requirements of quality management standards (e.g. objectives and elements of quality management for firms, quality management for audit engagements, and engagement quality review); (f) the identification and assessment of the risks of material misstatement (e.g. risk assessment procedures and related activities, obtaining an understanding of the entity and its environment, the applicable financial reporting framework, and the entitys system of internal control, and identifying and assessing the risks of material misstatement at the overall financial statement level and the assertion level); (g) the hot topics about auditing standards (e.g. literature review on independence, key audit matter, audit quality and risk assessment). Assessment MethodsPresentation and written examinationTextbooks and References1. IAASB. Handbook of international quality control, auditing, review, other assurance, and related services pronouncements.  HYPERLINK "http://www.ifac.org" www.ifac.org, 2020. 2. Bame-Aldred, C.W.,Brandon, D.M.,MessierJr., W.F., Rittenberg. A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory, 2013 3. Dye,R.A. Auditing Standards, Legal Liability, and Auditor Wealth. Journal of Political Economy, 1993 4. MarkDeFond a,n, JieyingZhang. A review of archival auditing research. Journal of Accounting and Economics, 2014 5. Nopmanee Tepalagul, Ling Lin. Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance, 2014 6. Simunic, D.A., M. Ye, and P.Zhang. The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior. Contemporary Accounting Research, 2017 7. Ye, M,and D. A. Simunic. The Economics of Setting Auditing Standards. 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